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Explanation of the correct jurisprudence for calculating the value of the selling price, not the purchase, in the zakat of trade offers
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 After completing the research, with the help and success of God  Almighty , I will summarize what has been mentioned in a concise and understandable form, without boring prolongation or abbreviation .

    The subject, in general, was clarified, clarified and corrected, as I mentioned, for an incorrect concept, about paying zakat on trade goods.

    It has known trade offers parts and combination of language and idiomatic .

   The rule of zakat on trade goods, and evidence from the Qur'an, Sunnah and consensus .

    As well as the conditions of its zakat according to the jurists and their differences in it .

    It also clarified, clarified and corrected the calculation of the value of the price for giving zakat on offers, and the reliance in the calculation on the present selling price, not the  purchase, as agreed upon among the fuqaha, may God Almighty have mercy on them, in their sources and books .

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
((Requirements for raising the efficiency and development of rail transport in Iraq according to proposed scenarios))
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Abstract:

 The research concerned the study of the railway transport sector in selected countries that sought to raise the efficiency of the railway network and develop it, after realizing the importance of this vital sector, which is a link between it and the rest of the other economic sectors.

The research sought to explain the methods, methods and procedures adopted by these countries for the development of the railway sector, and to benefit from these experiments to improve the efficiency of the railway transport sector in Iraq.

The railway transport sector in Iraq suffers from the erosion of railway lines and mobile units such as locomotives, pas

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Publication Date
Wed Sep 21 2022
Journal Name
Journal Of Planner And Development
The effect of technology on achieving contemporary levels in the space of Arab Islamic architecture “Mosques is a case study”
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Arab-Islamic architecture has undergone a change at multiple levels affected by modern technology, so the research sought to address the role of contemporary technologies on a fundamental and fundamental component of architecture, which is the architectural space, what is known as the essence of architecture and its ultimate destination, with a focus on the architectural space in the architecture of the contemporary Arab Islamic mosque, because the mosque’s architecture is so important in Islamic law and the belief of the Muslim person himself, where the mosque is the functional style produced by the Islamic faith and embodied in it, whereas, knowing the levels of influence of contemporary technologies in the architectural spac

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
The Effect of Natural Factors on the Cultivation and Production of Sesame Crop in Al-Qadisiyah Governorate: كوثر ناصر عباس
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Sesame crop, one of the very important oily, industrial, and summer crops that is economically important, has been investigated. The plantation and production of this crop has been studied in Al-Qadisiyah governorate during 2003-218. This is because this governorate is well-known by sesame plantation. Such a study helps to know the geographical distribution of sesame agricultural season in 2017-2018, and explore the most important natural factors that affect its plantation. Different research approaches have been adopted based on that facts that need to be met. A field study approach has been used in studying sesame crop descriptively and conceptually, shedding light on its nutritional and economic importance. Moreover, a descriptive com

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
application of business managment in the field of football with studuy of the case of spanish club (Real Madrid) و (Barcelona
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Football has progressed from being a ritual and a celebration to become an amateur sport, a professional sport, and now, increasingly, a commercial sport. In the analysis of football business model, the systemic approach should be adopted. If sport is regarded as one of the business sectors, then the application of business system methodology can be fully justified. The interest to create strong football business system calls for the search of the ways of popularizing football business model and boosting the economic potential of its participants. In the research literature tend to ignore the business processes within the sports business. Besides, the systemic approach in football business is usually limited to p

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and Analyzing The Causal Relationship between Investing Government Expenditure non-oil GDP in Iraq For The Period (1990-2011)
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The investment government expenditure is considered the fundamental of enhancing the economic activity as it has become a mean for achieving capital accumulation in all economic  sectors, The Iraqi economy is characterized of being yield unilateral depending petroleum  revenues as an essential  resource of financing government expenditure , as  the contribution of petroleum  sector in GDP is large in proportions to other economic sectors  contribution.

 The relationship between investing government expenditure, and non-oil GDP  is about to be not existent during the

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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
comparison Bennett's inequality and regression in determining the optimum sample size for estimating the Net Reclassification Index (NRI) using simulation
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 Researchers have increased interest in recent years in determining the optimum sample size to obtain sufficient accuracy and estimation and to obtain high-precision parameters in order to evaluate a large number of tests in the field of diagnosis at the same time. In this research, two methods were used to determine the optimum sample size to estimate the parameters of high-dimensional data. These methods are the Bennett inequality method and the regression method. The nonlinear logistic regression model is estimated by the size of each sampling method in high-dimensional data using artificial intelligence, which is the method of artificial neural network (ANN) as it gives a high-precision estimate commensurate with the dat

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Publication Date
Fri Jan 30 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The relation between the mesio-distal crown widths of the deciduous second molars and the permanent first molars
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Background: This study aimed to find whether there is a relation between the mesio-distal crown diameters of the deciduous second molars and the permanent first molars in an Iraqi sample from Baghdad city. Material and methods: The sample consisted of 54 Iraqi children aged 8-9 years at the mixed dentition stage. The measurements included the mesio-distal crown width of the deciduous second molars and the permanent first molars on the study casts using digital sliding vernier. Results: The results revealed absence of the side difference of the widths of teeth measured. High significant gender difference was detected for the permanent first molars and the deciduous second molars except mandibular permanent first molar. On the other hand, hig

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Implement some basic health accreditation standards Issued by the Health Care Accreditation Council (HCAC) for auditing the Performance of Hospitals: Applied research at the Education Children Protection Hospital
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The health care provided by health institutions and all kinds suffers from many problems, and since the health services provided are related to human life, it is necessary to shed light on this activity and identify the causes of these problems. This research aims to Definition of health institutions (hospitals) Performance audit of these institutions according to the latest indicators, which are the standards of health accreditation for hospitals, specifically the basic standards issued by the Health Care Accreditation Council (HCAC) to reach the level of performance and Knowledge of Constraints that lead to in an acceptable manner consistent with the approved standards. In theoretical and practical study, a number of conclusions were r

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The effect of external environment on the process of decision-making associated with the closing of private industrial firms: The Iraqi experiment, (1976-1985)
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Abstract
The research hypothesizes is that the external Environment
has the responsibility concerning decisions making and behavioral
upon industrial firms. It is, Furthermore, an attempt to review the
problem of closures of private industrial firms in the country, during
the period (1976-1985), i.e. prior to and during the Iraqian- Iranian
war.
The behavioral approach of industrial geography has been
adopted as a theoretical background and the statistical test has
been practiced for the applied purposes.
As result, the research comes out with suggestions,
depending upon previous trials in the field of direction and
formulation of the of the private industrial sector. The chief point
among th

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Engineering
The Effect of Recycled Heating and Cooling and The Effect of The Speciment Size on The Compressive Strength of Concrete Exposed To High Temperature
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     In the present work effect of recycled heating and cooling on the values of concrete compressive strength due to high temperature of 4000C was studied.

    The tests show that the percent of reduction in compressive strength of the samples which exposed to a temperature of 4000C for one cycle was 32.5%, while the reduction was 52.7% for the samples which were exposed to recycled heating and cooling of ten times .      

   Moreover a study of the effect of specimen sizes on the percentages of compressive strength reduction due to high temperature

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